Table of content

Abstract: This article explores income redistribution in Iceland stemming from taxes and transfers, both in terms of its development (1995–2009) and in comparison with European countries (2007). This is done by applying various decomposition analyses, mostly... based on the reduction in the Gini coefficient due to taxes and transfers. Our results show that redistribution declined substantially in Iceland between 1995 and 2007; two thirds of the reduction was due to the tax system. The reduction in tax redistribution is explained by a decrease in the personal tax allowance and changed income composition. In a comparison of western European countries in 2007, redistribution stemming from taxes and transfers was lowest in Iceland. This may be explained by low progressivity in the tax system and very low transfer payments, which may to a large extent be explained by high employment rates. In an international comparison, Scandinavian and Continental European countries have the highest levels of redistribution. For the Continental countries, this is to a large extent due to low employment rates, while in the Scandinavian countries it is due to high distributional policies.hide

Abstract: In 2011 the Patients’ Rights in Cross-border Health Care Directive was adopted. This Directive is meant, inter alia, to implement the case law of the Court of Justice on patient mobility. This article investigates the ways in which the position of ...patients has been reinforced. The question of whether the dual system of reimbursement of costs – on the basis of Regulation 883/2004 and on the basis of the Treaty – has been simplified, or whether it has become even more complicated, is also investigated.hide

Abstract: A commonly heard proposal in academic and policy circles alike is for the introduction of an obligation for all Member States to guarantee a dignified minimum income to their citizens. The accelerated integration that has taken place over the past ...two decades, the consistent and repeated presence of the necessity of adequate minimum income protection in European political discourse, and the EU2020 poverty targets strongly suggest that, if a decisive step is ever made towards binding measures in the field of social security, then it is quite likely to involve arrangements regarding minimum incomes. In this article we consider the impact of the introduction of such an arrangement at the European level. We identify four obstacles to overcome. First is the uncertainty over the most appropriate way of defining an adequate minimum income. Secondly, the budgetary burden of raising social assistance benefits would be quite substantial, especially in the poorer Member States. Thirdly, improving minimum income protection for the unemployed would generate significant unemployment traps. Finally, it is argued that the legal, and especially the political, feasibility of a Directive on Minimum Income that would be legally binding for the Member States remains highly uncertain. We therefore conclude that, given the great heterogeneity between countries, any binding instrument on minimum income will have to be worded flexibly, introduced gradually, and implemented in unison with a convergence in activation measures and minimum wages. Arguably, in this context, priority should be given to measures aimed at covering the minimum costs of child-rearing, restricted in an initial phase to guaranteeing to all families with children an income equal to 40 per cent of median standardised income.hide